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All Journal Owner : Riset dan Jurnal Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Journal of Islamic and Muhammadiyah Studies Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal Jurnal Pemberdayaan Ekonomi dan Masyarakat Intelektualitas IECON: International Economics and Business Conference Proceeding of International Conference on Social Science and Humanity Academia Open
Herman Ernandi
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Effect Of Return On Asset, Company Age, And Sales Growth On Tax Avoidance With Company Size As A Moderating Variable : Pengaruh Return On Asset, Umur Perusahaan, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderating Laili Faradia; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2174

Abstract

This study aims to determine the effect of Return On Assets,Company Age and Sales Growth on Tax Avoidance with Company Size as Moderating Variables.This study used quantitative research methods.In this case the object of research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange during 2017-2019 using the purposive sampling method.Samples collected in this study comes from secondary data obtained through the documentation technique as much as 25 companies with total sample as many as 75 sample companies.Analysis technique data used that includes the outer model, inner model and path analysis with Smart PLS 3.2.8 for windows program.The results of this study are that Return On Assets and Sales Growth has no significant effect on the implementation of Tax Avoidance which is moderated by Companey Size and Company Age has a positive and significant effect on the implementation of Tax Avoidance and is moderated by Companey Size Keywords–Return On Asset;Firm Age;Sales Growth;Firm Size;Tax Avoidance Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset, Umur Perusahaan, dan Pertumbuhan Penjualan Terhadap Tax Avoidance dengan Ukuran Perusahaan Sebagai Variabel Moderating.Pada penelitian ini menggunakan metode penelitian kuantitatif.Dalam hal ini yang menjadi obyek penelitian adalah perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia selama tahun 2017–2019 dengan menggunakan metode purposive sampling.Sampel yang digunakan dalam peneltian ini sebanyak 25 perusahaan dengan jumlah keseluruhan 75 sampel.Teknik analisis menggunakan data yang meliputi outer model, inner model dan analisis jalur dengan program Smart PLS 3.2.8 for windows.Hasil penelitian ini adalah Return On Assets dan Pertumbuhan Penjualan tidak berpengaruh secara signifikan terhadap penerapan Tax Avoidance yang dimoderasi oleh Ukuran Perusahaan dan Umur Perusahaan memiliki pengaruh positif dan signifikan terhadap penerapan Tax Avoidance dan dimoderasi oleh Ukuran Perusahaan. Kata kunci–Return On Asset;Ukuran Perusahaan;Pertumbuhan Penjualan;Ukuran Perusahaan;Tax Avoidance
Effect of Sales Growth, Profitability and Company Size on Tax Avoidance with Institutional Ownership as Moderating Variable: Pengaruh Sales Growth, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Moderating Putri Puji Utami; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2285

Abstract

This study aims to examine the effect of sales growth, profitability, and firm size on tax avoidance with institutional ownership as a moderating variable. This study consists of three independent variables, namely sales growth (X1), profitability (X2), and firm size (X3) with the dependent variable being tax avoidance (Y), and the moderating variable, namely institutional ownership (Z). This study uses 20 samples of manufacturing companies in the consumer goods sector during 2017-2019 using the purposive sampling method with data obtained from the annual reports of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear analysis on the SPSS 18 application and moderated regression analysis (MRA). The results of this study are sales growth moderated by institutional ownership has no significant effect on tax avoidance, profitability moderated by institutional ownership has no significant effect on tax avoidance and firm size moderated by institutional ownership has a significant effect on tax avoidance.
The Influence of Financial Literacy, Life Style, Social Class, and Online Shopping Fashion on Consumptive Behavior: Pengaruh Financial Literacy, Life Style, Social Class, dan Online Shopping Fashion Terhadap Perilaku Konsumtif Megawati Cucu Sumantri; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2509

Abstract

This research purpose to know the influence of financial literacy, life style, social class, and online shopping fashion on consumptive behavior at the advocate office of A.F KAPLALE & ASSOCIATES SIDOARJO. The instrument used was a questionnaire to obtain research data. This research uses validity test and reliability test. The hypothesis is that there is an the influence of financial literacy, life style, social class, and online shopping fashion on consumptive behavior. The analytical tool used to test the hypothesis is SPSS version 18. The test results based on the validity test show that all the questions on the questionnaire are valid. While the test results using the reliability test of all variables have a Cronbach's alpha value > 0.6 which means that it is reliable. The results of hypothesis testing in the form of T-Statistic and R-Square state that there is a positive influence between financial literacy, life style, and social class on consumptive behavior, while online shopping fashion has a negative effect. This is shown from the results of tcount for the Financial Literacy variable (X1) of 2.070, the Life Style variable (X2) of 2.214, the Social Class variable (X3) 2.406 and the Online Shopping Fashion variable (X4) of -2.223
Evaluation of the Implementation of Tax Planning as an Effort to Minimize the Tax Burden in the Context of Tax Management: Evaluasi Penerapan Tax Planning Sebagai Upaya Meminimalkan Beban Pajak dalam Rangka Manajemen Pajak Ida Agustin; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2543

Abstract

This study aims to analyze the evaluation of the implementation of tax planning as an effort to minimize the tax burden in the context of tax management at Pt Supreme Surabaya Motor Service. The sampling method used is qualitative research and is included in descriptive analysis research. research location at PT Supreme Surabaya Motor Service. The data collection that was carried out were interviews, documentation, and observations. Test the validity of the data carried out in this study by using the Triangulation Test. Activities in data analysis in this study are data collection, data reduction, data display, and conclusion drawing/verification. The results of this study indicate that based on the results of the study it can be seen that the tax planning strategy that has been applied by PT. Supreme Surabaya Motor Service with positive and negative corrections to accounts that are not recognized by tax either as income or as an expense resulted in reduced taxable income and the decrease in income caused income tax payable to also decrease. The results of research on optimizing tax planning conducted by PT. Supreme Surabaya Motor Service in terms of taxation can generate tax savings of Rp. 4,561,625,168 and the profit obtained by the company after deducting income tax is Rp. 62,671,215,713.
Executive Character and Tax Behavior in Property and Real Estate Sector: An Empirical Study: Karakter Eksekutif, Intensitas Modal, dan Perilaku Perpajakan dalam Sektor Properti dan Real Estat: Analisis Empiris Evinka Wijayanti; Herman Ernandi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3213

Abstract

This study investigates the relationship between executive character, capital intensity, and tax behavior in property and real estate service companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The research aims to examine the impact of executive character and capital intensity on both tax avoidance and tax aggressiveness within the sector. Purposive sampling was employed, resulting in a sample size of 15 IDX-listed property and real estate service companies. Multiple linear regression analysis was conducted using the SPSS program. The findings reveal that executive character significantly influences tax avoidance in the IDX property sector, while capital intensity also has a significant effect on tax avoidance in this sector. Furthermore, executive character significantly impacts tax aggressiveness in the IDX property sector. However, capital intensity was found to have no effect on tax aggressiveness in the same sector. These results provide valuable insights for researchers, practitioners, and policymakers by highlighting the role of executive character and capital intensity in shaping tax behavior within the property and real estate industry. Highlights: The study examines the influence of executive character and capital intensity on tax behavior in the property and real estate sector. Findings show that executive character significantly affects tax avoidance and tax aggressiveness in the sector. Capital intensity has a significant impact on tax avoidance, but not on tax aggressiveness, within the property and real estate industry. Keywords: Executive character, Capital intensity, Tax behavior, Property sector, Real estate sector.
Tax Planning, Institutional Ownership, and Earnings Management: A Moderating Role: Dampak Perencanaan Pajak dan Beban Pajak terhadap Pengelolaan Laba: Peran Moderasi Kepemilikan Institusional Nadia Qonata Nisa'; Herman Ernandi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3242

Abstract

This study employs a quantitative approach, employing Moderated Regression Analysis through the SPSS program, to investigate the influence of tax planning, deferred tax assets, and deferred tax expense on earnings management. The study also examines the moderating effect of institutional ownership on this relationship. The findings reveal a significant association between tax planning, tax burden, and earnings management when considering institutional ownership as a moderating factor. However, no significant effect of deferred tax assets on earnings management was observed when institutional ownership was taken into account. These results contribute to the existing literature, providing reference material for future research on the interplay between tax planning, deferred tax assets, deferred tax expense, earnings management, and institutional ownership. The implications of these findings highlight the importance of institutional ownership as a moderating variable in the relationship between tax-related factors and earnings management practices. Highlights: Tax planning and earnings management: This study examines the relationship between tax planning strategies employed by companies and their impact on earnings management practices. It highlights the potential influence of tax-related decisions on financial reporting outcomes. Moderating role of institutional ownership: The study investigates the role of institutional ownership as a moderating variable in the relationship between tax planning, tax burden, and earnings management. It sheds light on how institutional ownership can affect the behavior and practices of companies in managing their earnings. Implications for future research: The findings of this study contribute to the existing literature on earnings management and provide a reference for further research. It underscores the importance of considering institutional ownership as a relevant factor in analyzing the effects of tax-related factors on earnings management practices. Keywords: tax planning, tax burden, earnings management, institutional ownership, moderating role.
Boosting MSME Taxpayer Compliance: E-Billing, E-Filing, and Reduced Tax Rates in Intako: Meningkatkan Kepatuhan Wajib Pajak UMKM: E-Billing, E-Filing, dan Tarif Pajak yang Dikurangi di Wilayah Intako Ika Ayu Damayanti; Herman Ernandi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3472

Abstract

This study investigates the influence of the E-Billing system, E-Filing system, and reduced final income tax rates on the compliance behavior of MSME taxpayers in the Intako region. The study employs a purposive sampling technique with a sample size of 100 respondents. Primary data is analyzed using Multiple Linear Regression in SPSS 25. The findings reveal that the implementation of the E-Billing and E-Filing systems as well as the decrease in final income tax rates significantly affect taxpayer compliance. This research contributes to the understanding of how technological advancements and tax policy changes can impact taxpayer behavior. The implications of the study suggest that governments and tax authorities should consider leveraging electronic systems and implementing tax rate reductions to enhance compliance among MSME taxpayers, leading to improved tax collection efficiency and overall revenue generation. Highlights: The study examines the impact of implementing the E-Billing System, E-Filing System, and reduced tax rates on the compliance behavior of MSME taxpayers. Findings indicate that the implementation of these systems and the decrease in tax rates significantly influence taxpayer compliance. The research highlights the potential benefits of leveraging electronic systems and implementing tax rate reductions to enhance compliance among MSME taxpayers and improve overall revenue generation. Keywords: MSME Taxpayers, E-Billing System, E-Filing System, Decreased Tax Rates, Compliance.
Tax Strategies in Manufacturing: Profitability, Capital, and Inventory Impact: Strategi Pajak dalam Sektor Manufaktur: Dampak Profitabilitas, Intensitas Modal, dan Intensitas Inventaris Muflikhatul Asrofiyah; Herman Ernandi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3496

Abstract

This study examines the impact of profitability, capital intensity, and inventory intensity on tax avoidance and tax planning in the manufacturing sector, specifically focusing on industrial and consumer goods companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The research employs quantitative methods and utilizes primary data, collected based on predetermined criteria, for statistical analysis. The sample consists of 42 purposively selected companies from a population of 123 manufacturing firms. Multiple linear regression analysis using SPSS version 25 is employed to analyze the data. The findings reveal that profitability and capital intensity do not significantly influence tax avoidance, while inventory intensity does. Similarly, profitability and capital intensity do not significantly affect tax planning, whereas inventory intensity does. These results highlight the importance of inventory management and provide insights for manufacturing companies in formulating effective tax strategies to enhance financial performance and compliance with tax regulations. Highlights: The study investigates the impact of profitability, capital intensity, and inventory intensity on tax avoidance and tax planning in the manufacturing sector. Multiple linear regression analysis using SPSS version 25 is employed for statistical analysis. The findings reveal that inventory intensity has a significant effect on both tax avoidance and tax planning, while profitability and capital intensity do not demonstrate significant influences on either. Keywords: Tax Avoidance, Tax Planning, Profitability, Capital Intensity, Inventory Intensity
Cash Flow, Firm Size, and Earnings Persistence: Debt as Moderator: Arus Kas Operasional dan Ukuran Perusahaan: Implikasi untuk Keberlanjutan Laba dengan Tingkat Utang sebagai Variabel Pemoderasi. Aminin Kun Arifah; Herman Ernandi
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3556

Abstract

This quantitative study aims to examine the impact of operating cash flow on earnings persistence, considering debt level as a moderating variable. Additionally, the study investigates the influence of firm size on earnings persistence, also with debt level as a moderating variable. The research employs Moderated Regression Analysis (MRA) using SPSS software. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests, are conducted prior to MRA. The findings align with previous research, indicating that debt level does not moderate the relationship between firm size and firm value. These results contribute to the understanding of the dynamics between operating cash flow, firm size, earnings persistence, and debt level, providing insights for financial decision-makers in managing and interpreting financial performance indicators. Highlights: This quantitative study examines the influence of operating cash flow on earnings persistence, with debt level as a moderating variable. It also investigates the impact of firm size on earnings persistence, with debt level as a moderating variable. The research utilizes Moderated Regression Analysis (MRA) and conducts classical assumption tests to validate the findings. The results reveal that debt level does not moderate the relationship between firm size and firm value, contributing to the understanding of financial dynamics in organizations. Keywords: Operating cash flow, Earnings persistence, Debt level, Firm size, Moderating variable.
Tax Avoidance Dynamics in Automotive: Sales, Age, Profit, Size Insights: Dinamika Penghindaran Pajak pada Perusahaan Otomotif: Perkembangan Penjualan, Usia Perusahaan, Profitabilitas, dan Ukuran. Fitria Risky; Herman Ernandi
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3575

Abstract

This study investigates the determinants of tax avoidance in the automotive industry, focusing on the influence of sales growth, company age, profitability, and company size. Utilizing a purposive sampling method, a sample of nine automotive companies listed on the stock exchange during the 2015-2018 period was analyzed through secondary data analysis employing Multiple Linear Regression. The results indicate that both sales growth and company age exert a significant impact on tax avoidance in automotive companies. Additionally, profitability demonstrates a partial effect on tax avoidance, while company size also influences tax avoidance within the sector. These findings enhance our comprehension of the factors influencing tax avoidance behavior, offering valuable implications for policymakers, regulators, and stakeholders in promoting tax compliance and transparency within the automotive industry. Highlights: Significant factors: The study identifies sales growth, company age, profitability, and company size as key determinants of tax avoidance behavior in automotive companies. Implications for policymakers: The findings offer valuable insights for policymakers and regulators in enhancing tax compliance and transparency within the automotive industry. Importance of understanding tax avoidance: The study contributes to our understanding of the factors influencing tax avoidance behavior, shedding light on the dynamics within the automotive sector and aiding stakeholders in developing strategies to address tax avoidance effectively. Keywords: Tax avoidance, Automotive industry, Sales growth, Company age, Profitability, Company size.
Co-Authors Adhaniyah, Melinda Rofiatul Alam, Ornela Aprillia Alfadin, Muhamad Fahmi Aliyah, Fitri Dwi Amalia Rosida Amaliyah, Afik Aminin Kun Arifah Anarkie, Putri Andamari, Ahsana Anggraini , Fitri Alfia Arini, Nova Atul Aulia, Nur Afni Avida, Nurul Hidayatul Ayu Prapmita Rochfa Ayu Windasari Ayu, Yullinda Novita A’mal Bariq Imamuddin cahyani, lindah Chanifan, Rezia Alma Eka Dimas Nugroho Duwi Rahayu Efendi, Feny Sabella Eva Fransisca Diah Trisnawati Evinka Wijayanti Febriana Wulandari Firdaus Rizal Afandi Fitri Alfia Anggraini Fitria Risky Fityan Noor Izzah Furi, Diana Retno Hadian, Bagas Jihad Haryadi, Hesty Hidayati, Nurul Dwi Ida Agustin Ika Ayu Damayanti Islami Safaati Khoirun Nisa Laili Faradia lindah cahyani Mafridah, Septa Dina Maghfira, Chika Nanda Masfufah , Ninik Megawati Cucu Sumantri Mei Dwi Wulandari Melinda Rofiatul Adhaniyah Melinda Rofiatul Adhaniyah Mey Regitasari Mima Saumi Muflikhatul Asrofiyah Muhammad Irawan Saputra Nadia Qonata Nisa' Nova Atul Arini Novianti, Dinda Noviyanti, Dina Nugroho , Dimas P, Maghfirah Febriyanti I. Prasetya, Atina Nabila Ade Pratama, Riang Putri Puji Utami Revina, Foni Rita Sriwahyuni Safitri, Anik Selly Marquina Shafira Tsany Badubbah Shafrino Wahyu Shoffan, Muchammad Abi Syaidah Rohmatul Ummah Trisna Dewi Nuraini Wahyu Al Akbar Yessy Rusilawaty Yuhan Rachamawati , Dwi Anggita Zia Vawzia Lazul Varis